Someone in UKIP must have had their dates mixed up and thought that it was April Fool's Day already... Either that or they don't actually have a clue about how things work when it comes to British politics and the Monarchy...
UKIP has somehow crossed the line there. We all know that the Queen would not endorse any political party (and that she does not vote!)... So, photoshopping her in order to give the impression that she is a UKIP supporter has to be a major royal no no.
Obviously I cannot speak (and I would not dare doing so anyway) on behalf of the Queen, but I don't think that she'll be amused when she sees that.
If you want to make your own mind up about the whole affair, the pic should still be available for viewing on here, but, just in case it got "accidentally" deleted, I've also posted a screencap of it below...
Stay safe!
Loup Dargent
Click on picture to see a bigger version....